A tax adviser has said he was "at loggerheads" with evidence given by Mr Charles Haughey that he managed the former Taoiseach's taxes.
Mr Pat Kenny of Deloitte & Touche also said he knew nothing of the £1.3 million donation by businessman Mr Ben Dunne to Mr Haughey, though Mr Haughey should have told him of the donation.
Mr Haughey has given evidence to the tribunal that both Mr Kenny and Mr Jack Stakelum, who ran a bill-paying service for him, worked together to keep his tax affairs in order.
"At the time these advisers of mine would have kept me right in so far as my taxes affairs were concerned," Mr Haughey said.
Mr Kenny denied there was any combination between himself and Mr Stakelum regarding Mr Haughey's tax affairs and that he was not aware of the large amounts of money involved in the bill-paying service. He was aware of the general nature of the bill-paying service but not the scale of it until evidence given before the McCracken tribunal.
"I didn't need the product of the bill-paying exercise for any part of his income tax return," Mr Kenny said.
Asked by Mr Jerry Healy SC, for the tribunal, if it was his view that there was no connection between Deloitte & Touche and Mr Haughey's personal finance adviser, Mr Des Traynor, Mr Kenny replied: "It is not my view, it is my certainty."
Mr Kenny said he was not conscious at the time of the division and design of Mr Haughey's financial affairs. "I have no doubt today that there was an absolute design.
"I would only make the observation it wasn't very easy to find the gifts and donations," Mr Kenny said.
"If somebody collects money in that fashion and puts it offshore, the last person they are going to tell in my absolute clear view is the tax agent."
Mr Stakelum, who also gave evidence yesterday, rejected Mr Haughey's evidence that he would advise him on the state of his finances. He said he had no knowledge of his finances and his only role was to update him on his expenditure in the bill-paying service. His only knowledge of the source of the money he was using to pay bills was that it came from Mr Traynor and then Mr Padraig Collery after Mr Traynor died.
He said the bill-paying service was separate from any service Deloitte & Touche were providing and it was "not correct to say they were all in the same stable". He added neither he nor Deloitte & Touche were asked to work together on behalf of Mr Haughey's interest.
Mr Paul Carty of Deloitte & Touche told the tribunal Mr Traynor's role in Mr Haughey's affairs went beyond his limited involvement. Mr Traynor was the Haughey family financial adviser. The only involvement he had in Celtic Helicopters was to technically convert the loan capital into share capital, he said.